Statutory Benefits Social Security and Medicare – As discussed under our resource about Employment Taxes, all employees are required to participate in Social Security under the Federal Insurance Contribution Act. Contributions will be withheld from the employee’s pay checks for the employee’s share and the church must match the withholdings for the employer’s share. These […]
Welcome to the Pennsylvania Southeast Conference’s Resources library. Resources are listed below with those most recently added to the site at the top. If you’re looking for a specific type of resource, select a category in the box on the right side to browse those resources (Church Resources, Authorized Minister Resources, Members in Discernment Resources, Retiree Resources, Search and Call Resources, or Stewardship/Financial Resources). Or, if you are looking for a specific resource, use the “Search PSEC Resources” bar at the top right.
Hiring a new staff person generates a lot of paper work and there really is no way to get around that. Here is a checklist of those items that absolutely should be part of each employee’s file (lay person or ordained): File should include the hiring date, wage or salary agreement (call agreement), copy of […]
While the local church is “tax-exempt,” employees are certainly subject to multiple taxes with the federal, state, and local governments. As an employer, you must withhold taxes and forward them to the appropriate authorities, as they require. Social Security and Medicare (FICA) – All employees are required to participate in the provisions of the Social […]
This is an area that is very misunderstood and therefore is a place where many, many mistakes are made. Let me warn you, however, if the IRS comes and looks at your employee records and then asks for verification of your subcontractors, it will be very expensive to your church if any of the subcontractors […]
End of Year Reporting – 1099s or W2s? The W-2 and the 1099 are known as information return tax documents that churches must file with various taxing authorities after year-end. Copies of these documents must also be given to employees or independent subcontractors by January 31 of the New Year. A W-2 is the […]
Churches should complete this form and submit it with contributions to any type of OCWM so that we know where to allocate your funds. OCWM Remittal Form for 2021 (.doc) OCWM Remittal Form for 2021 (.pdf) OCWM Fillable Remittal Form 2021
The Justice Leaders Engaging and Developing program (Justice LED) program was created in 2008 by UCC Justice and Witness staff members. In their travels, they encountered numerous requests for a resource that could help congregations more intentionally reflect on the justice dimensions of Christian discipleship and pursue justice through their ministries and in their lives. […]